Sturmey Archer ASC hubs are 40 hole if I remember correctly. Unfortunately, I believe the only available production rim in 40 hole is a Weinman, enough said. I, along with many others on this board, think a phil 36 hole 3x or 4x laced to a cxp33 would be strong enough for anything but dirtjumping. Just remember o pump your tires almost to the max and use straight gage spkes and brass nipples.

Any tandem shop can get you 40 or 48 hole hubs.Those made for fixed are a bit harder to get.UK ebay usually have british hubs which come 40 rear / 32 front.Many in Flip/flop.
36 hole hubs are very strong,for a regular single bicycle(non-tandem)Using modern double wall rims.Velocity deep Vs come to mind.

Straight gauge really isn't any stronger than double butted. And according to DT swiss (who just may have an interest in selling more expensive spokes) they're actually weaker.

straight gauge spokes are stiffer. this is what makes them seem "weaker". They're not weaker per se, they just wear out faster.
butted spokes, when stressed will flex at the thin section, well, because it's thinner.
SG spokes, being SG don't flex as readily thus concentrate most of the force at the J-bend leading to fatigue and ultimately breakage

You don't need those hubs, but hey, if you WANT them, I come across 32/40 combos from time to time over here, and have sold them to BF members in the past. But seriously, I'm 250, and I don't need any more than 36.